Capt Williamson's tax company
included present southern and central Lincoln County
including Lincolnton. Its southern boundary was the South
Fork River and just north of Indian Creek and Capt.
Carpenter's district. It bounded Capt. Davis's district on
the west. I am not clear what tax companies it bounded on
the east and north. It included both sides of the South Fork
River, parts of Howards Creek and Indian Creek. It also
included Michaels Creek on the east side of the South Fork
River and included down the river to Jonas Friday at near
Hardin in Gaston County. It also stretched up Clarks Creek
to include lands just south of Salem Lutheran and Reformed
Church. It also appears to have stretched to near the
Daniels Lutheran and Reformed Church area including the
Wise, Warlick, and Sepaugh families.

This company was another mixed
company of German and English speaking with a preponderance
of Germans. Many English speaking people came to Lincolnton
after the town was formed. I counted a total of 77 names on
the list. I also counted 60 German names on the list. Many
Germans like Dellinger, Carpenter, Friday, Quickel, Ramsour,
Warlick, House, Engel, Hedick, Hevner, Reinhardt, Wise, and
Shuford were some of the earliest settlers arriving prior to
the American Revolution. Others like the Hoke, Benigh,
Hines, and Philip Rudisill arrived after the Revolution.

This district appears to conform
to part of but not all of the 6th Company of the 1790
Lincoln County census. Interestingly one of the richest
persons was not included on this tax list: John Fulenwider,
who owned the High Shoals Iron Foundry. He may have been
taxed separately since I have found separate tax returns for
him later.

This Company was fairly affluent
with some ownership of slaves and ownership of town lots,
where commerce, trades, and shops could be found. There were
33 black polls taxed, which is higher than some German areas
but less than some English speaking areas. The tax company
had two cotton gins and two stud horses.

Kathy Gunter Sullivan:

This return is in two different
hands. The atrocious first part of the list appears to be
Justice Peter Hoyle’s handwriting. He was the Justice
appointed in 1806 to receive the sworn statements of
residents as to their taxable property.

In 1805 patrols appointed for
Williamson’s district were Daniel Warlick, John Shuford,
Philip Canceller, and David Ramsour.

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